Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: Australia

Page 12 of 51 · 1005 published records

• Compliance Intensifies: Stronger Sanctions for Tax Advisors and Unregistered Preparers — Australia is tightening oversight of tax professionals. New laws introduce harsher penalties, including criminal sanctions for unregistered preparers. Here’s what advisory firms and small preparers need to know.
• How Australia’s New Super Tax Division 296 Will Impact High-Balance Australians — From 1 July 2026, Australia’s tax landscape is shifting for those with large superannuation balances. Division 296 introduces steep additional taxes on earnings above $3 million – here’s what that means and how to plan.
• What Employers Need to Know About Payday Superannuation Starting July 2026 — From 1 July 2026, super must be paid each payday rather than quarterly—this is a big compliance shift for businesses.
• Planning for the 2027 Capital Gains Tax and Negative Gearing Reforms — Major reforms—capital gains tax indexation, minimum tax rates, and limiting negative gearing—are coming from July 2027. Here's how to plan ahead.
• Maximising Employee Deductions: The $1,000 Instant Deduction Explained — A new $1,000 instant deduction for work-related expenses is in effect for the 2026-27 year—learn how this simplifies record-keeping and what qualifies.
• Digital Nomads & Remote Workers: Navigating Australia’s Tax Rules Post-2026 Changes — If you work remotely or are considering becoming a digital nomad, here’s a guide to how Australia’s evolving tax rules—including residency, super, and reporting—affect you.
• Compliance Boost: New Penalties for Tax Adviser Misconduct & Real-Time Trust Reporting — The Australian Government is strengthening integrity in its tax system—tax advisers face tougher sanctions and closely held trusts will have stricter reporting obligations. Understand what this means for compliance.
• How to Plan for Australia’s Working Australians Tax Offset (WATO) & Key Changes from Budget 2026-27 — Australia is rolling out major tax changes from the 2026-27 budget—including the Working Australians Tax Offset, CGT reform, and limits on negative gearing. Here's how you can plan ahead.
• Global and Domestic Minimum Tax: What Multinational Entities Must Know — New rules under Australia’s implementation of the OECD Pillar Two impose a global minimum tax on multinationals. Here’s how the Income Inclusion Rule, Undertaxed Profits Rule, and Domestic Minimum Tax affect Australian-headquartered groups.
• Division 296 Tax: How Super Earnings Over $3 Million Are Now Taxed — If your total super balance exceeds $3 million, a new tax regime under Division 296 from 1 July 2026 could reduce your after-tax earnings. Learn how it works, who it affects, and what steps to protect your wealth.
• Mastering Payday Super: What Employers Must Do from 1 July 2026 — Australia’s super guarantee regime is changing—employers must pay superannuation **every payday**, meet new qualifying earnings rules, and follow revised reporting obligations.
• Compliance Deep Dive: What Tax Agents & Businesses Must Do in 2026 Under New Penalties Regime — Australia’s laws for tax-agent misconduct and foreign investor tax liability are tightening sharply. Agents and businesses must update processes immediately to avoid serious sanctions.
• Entity Setup and Tax Strategy: Choosing Between Trusts, Companies, and Partnerships After 2026 Reforms — Australia’s 2026 tax law changes make how you structure your business or investment entity more critical than ever. Decide smartly between companies, trusts, or partnerships based on CGT, negative gearing, and loss carry back rules.
• How Australia’s New Tax Reforms Impact Digital Nomads in 2026 — Australia’s recent tax reforms—especially around tax residency and foreign income—have big implications for digital nomads. What you earn, where you live, and how you claim deductions now matter more than ever.
• Digital Nomad or Long-Term Remote Worker: Establishing Tax Residency in Australia — For digital nomads planning to spend extended time in Australia, understanding the ATO’s residency tests is essential—your status can massively affect what you’re taxed on and what reporting rules apply.
• Instant Deductions and Working Australians Tax Offset: Simplifying Work-Related Expense Claims — A new $1,000 instant deduction and permanent expense changes are coming for workers—these reforms aim to reduce paperwork, compliance costs, and make your tax return easier from 2026-27 onward.
• Navigating Australia’s New Super Tax: What High-Balance Super Holders Need to Know (Division 296) — From 1 July 2026, Australians with total super balances (TSB) over $3 million will face a new tax on earnings—a major shift for those with large balances. Here’s a clear guide to what’s changed and how to plan ahead.
• Strengthening Integrity: New Penalties and Expanded Oversight for Tax Advisers in Australia — Australia is implementing tougher accountability measures for tax practitioners, including criminal sanctions and stronger oversight, in response to concerns about misconduct and unfair tax practices.
• How Australia’s 2026-27 Budget Redefines Negative Gearing and Capital Gains Tax — Australia is reshaping tax rules for property investors and asset owners. Starting July 2027, negative gearing will only apply to new builds, and capital gains tax discounts will be replaced by a system measuring gains only after adjusting for inflation.
• Leveraging Car Expense Deductions: The 91c/km Rate & Smart Claiming — Australia’s deduction rate for work-related car travel just rose; learn when to use cents-per-kilometre method, how to document trips, and avoid common traps.